BIR sets Dec. 31 deadline for e-stamp enrollment

MANILA, Philippines — The Bureau of Internal Revenue (BIR) has given taxpayers until the end of the year to enroll in its enhanced electronic documentary stamp tax system (eDST), laying down clarifications on the requirements and procedures for the shift to the improved platform.

Under Revenue Memorandum Circular No. 107-2026, the BIR requires covered taxpayers to enroll by December 31, 2026. Newly registered taxpayers must enroll within 90 days from their registration date.

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Taxpayers must also attend an orientation on using the enhanced eDST system, held every second Thursday of the month.

Failure to enroll within the prescribed period will render taxpayers noncompliant, exposing them to penalties and sanctions under existing laws.

In 2025, Revenue Regulations No. 28-2025 mandated the enhanced eDST system.

It covers banks, finance and insurance companies, shipping and airline companies, pre-need companies, educational institutions, national government agencies, notaries public, and other industries that the Secretary of Finance may cover.

The BIR said covered taxpayers may continue complying with their documentary stamp tax obligations under existing rules while they are pending enrollment. However, once the prescribed enrollment period expires, they must use the enhanced eDST system.

For notaries public, the BIR clarified that those employed by law firms or other offices, as well as those engaged as third-party or outsourced service providers, must enroll in the eDST system in their individual capacity.

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The BIR also clarified that taxpayers who make double, multiple or erroneous affixments of documentary stamps through the eDST system may file a refund claim with the appropriate Large Taxpayers Division or Revenue District Office.

The development team created the enhanced eDST system to solve recurring issues in the old system and to support the BIR in modernizing tax administration and improving tax compliance and revenue collection.

The system forms part of the BIR’s digital transformation agenda as the agency seeks to meet its P3.393-trillion revenue target for 2026. /pai